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The objective of this essay is to revisit the theoretical construction of Critical Rationalism, starting from the philosophy of Kantian reason contained in the works Critique of pure reason and Critique of practical reason to discuss their respective influences over the work of Karl Popper. We aim, with this exercise, to shed light on the critical-rationalist approach in Organization Studies. Our argument is that Kantian thought has been conducive, on the one hand, to a negative philosophy that considers idealism prior notions and a priori knowledge fundamental to the creative conception of knowledge and, on the other hand, to a hypothetical-deductive science that seeks to bring us closer to truth through criticism. The basis of critical rationalism lies in the search for reason and transcendental truth. This is a call not only for the production of theories, but for dedication to test their validity – a problem that has not received much attention from researchers in the field of organization studies.

From Kant to Popper: Reason and Critical Rationalism in Organization Studies